FL S0842

Creates 25 percent ad valorem tax exemption for mobile home owners renting or leasing lots in mobile home parks where the rental agreement allows the park owner to pass taxes to the tenant.

Requires mobile home owners to file an exemption form by March 1 each year certifying permanent residency, with forms provided by the Department of Revenue.

Directs property appraisers to determine exemption amounts and reduce the mobile home park's taxable value by the total of qualified exemptions, with tax savings passed to qualifying mobile home owners proportionally.

Requires property appraisers to mail exemption forms and reminder notices to eligible mobile home owners by February 5 each year if their forms have not been filed, with county commissioners funding these notification costs.

Applies to tax years beginning January 1, 2015, and is intended to implement Article VII, Section 6(c) of the Florida Constitution.